1978 (12) TMI 175

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.... section 69 of the Gujarat Sales Tax Act, 1969, as the Gujarat Sales Tax Tribunal held, inter alia, reversing the decision of the Deputy Commissioner of Sales Tax on an application made by the opponent-assessee under section 62 of the Gujarat Sales Tax Act, 1969, that the sale of the dental chair is covered under the residuary entry 13 of Schedule III to the aforesaid Act and not entry 73 of Sched....

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.... of imagination it can be said that the dental chair, which is a special kind of apparatus or tool without which a dental surgeon would not be able to perform his job as a dental surgeon, is an article of furniture. The dictionary meaning of "furniture" is well-known. In Webster's Dictionary, Second Edition, "furniture" has been defined to mean "an article of convenience or decoration used to furn....